Valt ämnesområde Balance Sheet

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Intangible fixed asset (Immateriell anläggningstillgång)

En immateriell tillgång kännetecknas av att den saknar fysisk form. Exempel: Patent Hyresrätter Licenser Varumärken (dock enbart köpta varumärken) Goodwill Immateriella anläggningstillgångar ska i normalfallet skrivas av på 5 år. Om företaget kan ange specifika skäl får dock avskrivningstiden vara längre, exempelvis om man har licenser som löper på 10 år.

Installment

Untaxed reservs in fixed assets

Fixed asset

Historical cost

Contingency guarantees

Make a provision

Equation of balance

Loss carried forward

Profit carried forward

Balance sheet total

Balance sheet

Bank loan

Biological asset

Restricted equity

Bank overdraft facilities

Equity

Treasury shares

Contingent asset

Real property

Property mortgage

FIFO - First-In-First-Out

Finance lease

Financial asset

Reserve

Fair value reserv

Receivable

Non-restricted equity

Loan capital

Finished goods

Floating charge

Prepaid income and expenses

Investment property

Warranty provision

Average prices

Post-balance sheet events

Non-monetary asset and liability

Intangible fixed asset - - - - - - Visas ovan - - - -

Indirect costs in inventory

Obsolescence deduction

Equipment

Cash and bank

Current liabilitiy

Accounts receivable

Inventory purchased

Inventory manufactured

Leases

Accounts payable

Cash and cash equivalents

Long-term liabilities

Land

Land improvements

Machinery

Monetary items

Net assets

Untaxed reserves

Current assets

Products in progress

Carrying amount

Interest.bearing debts

Interest-free debts

Liabilities

Deposit collateral

Asset

Foreign currency

Exchange diference

Stock

Brand

Appropriation of profits